1. A (king) who, without detriment to his servants, gives land and money to Brahmanas according to their deserts gains endless worlds.

2. They say (that) a king, who is slain in attempting to recover the property of Brahmanas, (performs) a sacrifice where his body takes the place of the sacrificial post, and at which an unlimited fee is given.

3. Hereby have been declared (the rewards of) other heroes, who fall fighting for a (worthy) cause.

4. He shall appoint men of the first three castes, who are pure and truthful, over villages and towns for the protection of the people.

5. Their servants shall possess the same qualities.

6. They must protect a town from thieves in every direction to the distance of one yogana.

7. (They must protect the country to the distance of) one krosa from each village.

8. They must be made to repay what is stolen within these (boundaries).

[26. 1. Manu VII, 83, 84, 88; Yagn. I, 314.

2. According to Haradatta the king's body represents the post (yupa), his soul the sacrificial animal, the recovered property the reward for the priests or fee.

8. Yagn. I, 272. This law is, with certain modifications, still in force. See Bombay Regulations, XII, 27 par.]

9. The (king) shall make them collect the lawful taxes (sulka).

10. A learned Brahmana is free from taxes,
11. And the women of all castes,

12. And male children before the marks (of puberty appear),

13. And those who live (with a teacher) in order to study,

14. And those who perform austerities, being intent on fulfilling the sacred law,

15. And a Sudra who lives by washing the feet,

16. Also blind, dumb, deaf, and diseased persons (as long as their infirmities last),

17. And those to whom the acquisition of property is forbidden (as Sannyasins).

18. A young man who, decked with ornaments, enters unintentionally (a place where) a married woman or a (marriageable) damsel (sits), must be reprimanded.

[9. According to Haradatta, who quotes Gautama in his commentary, the sulka is the1/20th part of a merchant's gains. On account of the Sutras immediately following, it is, however, more probable that the term is here used as a synonym of 'kara,' and includes all taxes. 'Lawful' taxes are, of course, those sanctioned by custom and approved of by the Smritis.

10. Manu VII, 133.

11. Haradatta thinks that the rule applies to women of the Anuloma, the pure castes, only.

14. 'Why does be say "intent on fulfilling the holy law?" Those shall not be free from taxes who perform austerities in order to make their magic charms efficacious.'--Haradatta.

18. The ornaments would indicate that he was bent on mischief. Compare above, I, 11, 32, 6.]

19. But he does it intentionally with a bad purpose, he must be fined.

20. If he has actually committed adultery, his organ shall be cut off together with the testicles.

21. But (if he has had intercourse) with a (marriageable) girl, his property shall be confiscated and he shall be banished.

22. Afterwards the king must support (such women and damsels),

23. And protect them from defilement.

24. If they agree to undergo the (prescribed) penance, he shall make them over to their (lawful) guardians.

[19. 'The punishment must be proportionate to his property and the greatness of his offence. The term "with a bad purpose" is added, because he who has been sent by his teacher (to such a place) should not be punished.'--Haradatta. Manu VIII, 354; Yagn. II, 284.

24. 'I.e. a married woman to her husband or father-in-law an unmarried damsel to her father or to her brothter.'--Haradatta.]